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According to Hillgard and Bauer, the distinction between learning and

performance is the same as the distinction between knowing how to do a job and actually doing
it. It is also believed that individual performance is highly affected by motivation and emotion,
environmental condition, tiredness and illness. So, these factors may yield a fairly accurate
indicator of how much he is learning, unless he can show it well (Seif, 2009). Additionally,
according to Mansour Garkaza, Bahman Banimahdb and Hadis Esmaeilic (2011), students’
academic performance depends on many factors such as scientific and family foundations before
entering university and individual performance at the university. According to this research,
various factors such as gender, interest in the field of study, mathematic diploma and students’
unemployment may improve students’ academic performance. These researchers concluded that
there are external factors which affect the performance of every student, specifically the
accountancy students. Moreover, these factors can be psychological or environmental which
influence the decision and performance of the students.

Koh and Koh (1999) also suggested that previous work experience, scholastic
aptitude and academic background in mathematic have positive significant relationship with
accounting students’ performance. Yilmaz Guney (2009) showed that there is positive significant
relationship between students’ higher performance and their attendance in classes, their
familiarity with mathematic and previous job experience in accounting. Furthermore, the
findings of a research conducted by Al-Twaijry (2010) on the students of Qasim University in
Saudi Arabia indicated that pre-university educational background in accounting may have
significant effect on advanced management-accounting program and students’ mathematical
skills have had a significant positive effect on management-accounting program. According to
the findings of these researches, students with experience related to their field of study act better
than those who are just studying. On the other hand, there are also researchers who oppose that
such variables do not affect the performance of the accounting students. They say that the
teaching skill of the professors significantly affect more to the academic performance of
students. Accordingly, Nasser and Peel (1998) found that variables such as age, English language
proficiency, mathematic score and type of university (state or private) have no significant effect
on the accounting students’ academic performance. Instead, university conditions and
educational characteristics i.e. professors’ ability, attempt and motivation has significant
relationship with students’ performance and students with previous experience in accounting and
advanced mathematic enjoyed higher level of performance. Moreover, Cheung and Kan (2002)
have considered factors relating to the students’ performance in Hong Kong and indicated that
there is a positive correlation between classroom instruction and previous experience in learning
and students’ performance. Also, Mostafa and Zheng (2010) students’ scores in intermediate
accounting and their GPA are strong predictors for their academic performance. It is noteworthy
to say that there was a strong relationship between listening and reading comprehension skills
and students’ performance, but the ability to write and understand mathematic was not related to
the students’ performance.

Nonis and Hudson (2010) also indicated that there is no positive significant
relationship between study hours and students’ academic performance. However, there is a
significant positive relationship between study habits and students’ academic performance. Their
study also offered that accounting students tend to devote less time to study than other students,
but they enjoy better academic performance and more appropriate study habits. In addition,
Wijewardena and Rudkin (1999) have found that student’s attendance in the classrooms and
importance of accounting and interest in this field of study has positive and significant
relationship with academic performance. These researchers established that the passion(will) and
study habit of the student affect the academic performance of the student. Student tends to get a
higher grade if he is interested to the subject and if he has good study habit.

Darayseh and Waples (2005) have considered the importance of four independent
variables used to predict students’ performance. These variables were: diploma, financial
accounting scores, management-accounting scores and student’s GPA. The findings of this
research suggested that student’s GPA will assess his academic ability better and is the best
evaluative indicator of his performance. Ayob and Selamat (2011) suggested that performance of
more than 40 percent of students has led to academic failure and also indicated that there is a
positive significant relationship between students’ score in management-accounting courses and
their attendance hours in introductory management-accounting classes and their GPA before
entering university. According to this research, prior accounting knowledge, and attentive
attitude during discussion are significant for the students’ performance in the tertiary level.
-Theories of Learning (5th Edition): Book by Ernest Hilgard and Gordon H. Bower
-Factors Affecting Accounting Students’ Performance: The Case Of Students At The Islamic
Azad University Mansour Garkaza , Bahman Banimahdb and Hadis Esmaeili